204 CMR 3.00:REPORTING BY BOTTLERS AND DISTRIBUTORS OF DEPOSITS
RECEIVED AND REFUNDED AND OF HANDLING CHARGES PAID

204-3.03: Required Records

(1) Any bottler or distributor who sells to dealers any filled refundable
beverage containers shall record for every such transaction the total
refund value of the containers sold. Bottlers and distributors shall
maintain records of all such transactions using standard and consistent
accounting practices.

(2) Any bottler or distributor who pays to dealers or redemption centers
or third-party collecting agents any refunds for empty beverage containers
shall maintain records of all such payments using standard and consistent
accounting practices.

(3) Any bottler or distributor who pays to dealers or redemption centers
or third-party collecting agents any handling charges shall maintain
records of all such payments using standard and consistent accounting
practices.